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DECREE No. 151/2004/ND-CP OF AUGUST 5, 2004 AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITIES ON VIETNAM'S 2003-2006 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, ISSUED TOGETHER WITH THE GOVERNMENT'S DECREE No. 78/2003/ND-CP OF JULY 1, 2003

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the December 26, 1991 Law on Import Tax and Export Tax, which was amended and supplemented by the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;

Pursuant to Resolution No 292/NQ-UBTVQH9 of November 8, 1995 of the National Assembly Standing Committee on Vietnam's program on import tax reduction for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;

At the proposals of the Minister of Finance, the Minister of Industry and the Minister of Construction,

DECREES:

Article 1.- To amend the import tax rates of a number of commodities on Vietnam's 2003-2006 List of commodities and their tax rates for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, which was issued together with the Government's Decree No. 78/2003/ND-CP of July 1, 2003 (see list enclosed herewith).

Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette.

Article 3.- The Ministry of Finance shall have to guide the implementation of this Decree.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the provincial/municipal People’s Committees shall have to implement this Decree.

On behalf of the Government

Prime Minister
PHAN VAN KHAI

LIST OF A NUMBER OF COMMODITIES ON VIETNAM’S 2003-2006 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES AND THEIR AMENDED IMPORT TAX RATES

(Issued together with the Government's Decree No. 151/2004/ND-CP of August 5, 2004)

Code

Description

CEPT tax rate

2004

2005

2006

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers

2523

10

- Cement clinkers:

2523

10

10

- - For white cements

15

10

5

2523

10

90

- - Other

15

10

5

- Portland cement:

2523

21

00

- - White cement, whether or not artificially colored

20

20

5

2523

29

- - Other:

2523

29

10

- - - Colored cement

20

20

5

2523

29

90

- - - Other

20

20

5

2523

30

00

- Aluminous cement

20

20

5

2523

90

00

- Other hydraulic cement

20

20

5

2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivates:

2917

11

00

- - Oxalic acid, its salts and esters

0

0

0

2917

12

- - Adipic acid, its salts and esters:

2917

12

10

- - - Dioctyl adipate (DOA)

5

5

5

2917

12

90

- - - Other

0

0

0

2917

13

00

- - Azelaic acid, sebacic acid, their salts and esters

0

0

0

2917

14

00

- - Maleic anhydride

0

0

0

2917

19

00

- - Other

0

0

0

2917

20

00

- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their derivatives

0

0

0

- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

2917

31

00

- - Dibutyl orthphthalates

10

5

5

2917

32

00

- - Dioctyl orthphthalates

10

5

5

2917

33

00

- - Dinonyl or didecyl orthphthalates

10

5

5

2917

34

00

-- - Other esters of orthphthalatic acids

10

5

5

2917

35

00

-- - Phthalic anhydride

0

0

0

2917

36

00

-- - Terephthalic acid and its salts

0

0

0

2917

37

00

-- - Dimethyl terephthalate

0

0

0

2917

39

-- - Other:

2917

39

10

- - - Trioctyltrimellitate (TOTM)

5

5

5

2917

39

20

- - - Other phthalic plasticizers and esters of phthalic anhydride

0

0

0

2917

39

90

- - - Other

0

0

0

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

3904

10

- Poly (vinyl chloride), not mixed with any other substances:

3904

10

10

- - PVC homopolymers, suspension type

5

5

5

3904

10

20

- - PVC resin emulsion process in powder form

0

0

0

- - Granules:

3904

10

31

- - - Used in the manufacture of telephonic or electric wire

5

5

5

3904

10

39

- - Other

5

5

5

3904

10

40

- - Other, in powder form

5

5

5

3904

10

90

- - Other

0

0

0

- Other polymers (vinyl chloride):

3904

21

- - Non-plasticised:

3904

21

10

- - - In powder form

5

5

5

- - - Granules:

3904

21

21

- - - - Used in the manufacture of telephonic or electric wire

5

5

5

3904

21

29

- - - - Other

5

5

5

3904

21

30

- - Liquids or pastes

0

0

0

3904

21

90

- - Other forms

0

0

0

3904

22

- - Plasticised:

3904

22

10

- - In powder form

5

5

5

- - Granules:

3904

22

21

- - - - Used in the manufacture of telephonic or electric wire

5

5

5

3904

22

29

- - - - Other

5

5

5

3904

22

30

- - Liquids or pastes

0

0

0

3904

22

90

- - Other forms

0

0

0

3904

30

- Vinyl chloride-vinyl acetate copolyners:

3904

30

10

- - In powder form

3

3

3

- - Granules:

3904

30

21

- - - Used in the manufacture of telephonic or electric wire

5

5

5

3904

30

29

- - - Other

5

5

5

3904

30

90

- - Other

0

0

0

3904

40

- Other vinyl chloride copolymers:

3904

40

10

- - In powder form

3

3

3

- - Granules:

3904

40

21

- - - Used in the manufacture of telephonic or electric wire

5

5

5

3904

40

29

- - - Other

5

5

5

3904

40

90

- - Other

0

0

0

3904

50

- Vinylidene chloride polymers:

3904

50

10

- - In powder form

3

3

3

3904

50

20

- - Granules

5

5

5

3904

50

30

- - Liquids or pastes

0

0

0

3904

50

90

- - Other

0

0

0

- Fluoro-polymers:

3904

61

- - Polytetrafluorothylene:

3904

61

10

- - In powder form

3

3

3

3904

61

20

- - Granules

5

5

5

3904

61

90

- - Other

0

0

0

3904

69

- - Other:

3904

69

10

- - In powder form

3

3

3

3904

69

20

- - Granules

5

5

5

3904

69

90

- - Other

0

0

0

3904

90

- Other:

3904

90

10

- - In powder form

3

3

3

3904

90

20

- - Granules

5

5

5

3904

90

90

- - Other

0

0

0